摘要
随着公立医院综合改革的深入与新政府会计制度的实施,会计信息的重要性日益凸显。本文立足目前公立医院会计信息存在的问题,剖析原因,以A医院集团为研究案例,展现其如何应用持续质量改进(CQI)方法提升会计信息质量,为相关管理决策提供参考。
With the deepening of the comprehensive reform of public hospitals and the implementation of the new government accounting system,the importance of accounting information has become increasingly prominent.Based on the existing problems of accounting information in public hospitals,this paper analyzes the reasons and takes A Hospital Group as a case study to show how to apply continuous quality improvement(CQI)method of to improve the quality of accounting information and provide reference for relevant management decisions.
作者
黄晓春
HUANG Xiao-chun(The First Affiliated Hospital,University of Science and Technology of China,Hefei Anhui 230001,China)
关键词
新政府会计制度
公立医院
会计信息
持续质量改进
new government accounting system
public hospital
accounting information
continuous quality improvement
作者简介
黄晓春(1988-),女,会计师,硕士,主要研究方向:会计理论与实务、管理学。
